Charty ragi•tr4tion numb•r 1082163 (England and Wal￿)
Company registration number 03963387
NATIONAL BIODIVERSITY NETWORK TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

NATIONAL BIODIVERSITY NETWORK TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Tru•t••8
Mr P Tomlin (Chairl
Mr DAslan
Mr R Cooke
Dr G Hutton
MSA Kernhaw
M$LLI
Ms E Polythroniadou
Ms M Rudd
8•nlor Management Toam
Dr G Thomas
M$ M Henshall
Chief Executive OffKor
Communl¢atlon$ &
Engagoment Manager
NBN Atlas Lead Developer
Biodiversity Data Manager
Head of Finance & Operats'ons
Scotl•nd Programme Manager
Ms H Mander8-Jon88
Ms C Tansey
Ms J Taylor
Mr M Tetlèy
Chirlty numb•r IEngland and ￿1••)
1082183
Company numb•r
03983387
R•ght•r•d offic•
27 Old Glou¢è8tsr Streot
Halbom
London
WC1 N 3AX
Ind8p•nd•nt •xamlner
Rogors Speneer
N•w8ltad House
Polham Rd
Nollingham
NG5 1AP
Bank•r8
TSB
11 Low Pavement
Nottingham
NG17DQ

NATIONAL BIODIVERSITY NETWORK TRUST
CONTENTS
Page
Introduction
Trustees, Teport
Stalémtnt of Trustaes, r8$ponslbllltles
Indèpèndent examinets r8port
statement of financial activities
Balance sh8•t
10
Sl8tement of cash flows
11
Notes lo the financ4al statements
12.27

NATIONAL BIODIVERSITY NETWORK TRUST
INTRODUCTION
FOR THE YEAR ENDED 31 MARCH 2025
Welcome to the Trustees, Annual Report and Flnandal Stst8ment8 of the National Biodiversity Ne￿Ork Trust, for
the yèar ended 31 March 2025. This document fulfils the Tru#t'# statutory reporting raquir8m8nts as a ch8rity
registered in England and Wales and a company limited by guaranleo. A more detailed reviow of the NBN Trusvs
adivitie$ and achievements through the year can be tound in our 2Q2￿￿kn￿.
The accounts have b&•n pr&pared In aeKordan¢e with the accounting poliue5 set out in note 1 to the a¢¢ounl8 and
comply with the charity's governing documonts, the Companies Act 2006 and 'Accounting and Reporting by
Charities.. Statement of Recommended Pra¢ti¢e applicable to charitiès prèparing th•lr ac¢ounts In a¢cordance ￿th
the Financial Reportin9 Standard appIl￿ble In the UK and Republic of Ireland published in October 2019.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Objecllves and acllvltlo•
The National Blodlversity Netsvork Trust ('NBN Tru$l' or 'Trust'l is the UK charity dedicated to biodivarnity
dala. Our mission 1$ 'maklng data work for naturn" and our strategic ambitions ar• sot oul in tho Twsl's
We manage the UK'8 larg•81 partnorship for nature - the National Biodiversty Nehvork - which brings togelher
hundreds of organisalions with an interest in collecting, sharin9 and using blodlverslty data. Our partners Include
natlonal and lo¢al charitle6, govemment agencies, Local Environmtnlal Ro¢ord8 Contro8, recording groups,
univ•rsitie$, and a￿logIcal bu8in88ses. Worklng together, we create a vast fl¢xv of data carrying Iho ovidence
neèded to protect and ffjstore biodiversity.
At the hèart of this flow 18 tha NBN Atlas, our data port81. The NBN AtI8818 the UKS largast repository of publicly
avAilable blod1ve￿ify data, bringing together data from 184 partners. Thi8 18 a large proportion of our 217
19gislered data partners. Rem8rkably, most of the UK'S wikllife data 16 ¢ollected by volunteers. Sustaining and
growing the volunteer community 1$ e$sonllal lo th& continuing flow of new data into the future. We mana9e
INaturalistUK. one of the forem05t digital recording t¢)ob. and support rapidly glowing communlty ol people
who use il to record thelr obseNatlon8 of UK wildlrfe.
2024-25 wo8 a successful y8ar for the Trust. We significantly enhanced a¢¢88S to biodiv8rsity data. by March
2025 w? had sharod 299,925.350 records on the NBN Atlas. This included 54,449 records shawd through our
newly implemented A¢¢e$$ Controls system. These records w•r& shared with u$ at full cepturevre801utlon. but
were goneralised to a 1 km public spatial resolution.
We delivered on major projects whlch fo¢u8od on data and technology: wocificalty, tho NBN Atl88 A¢celerotor
Project, fund•d by Natural England 8nd the Environment Agency and our Beller Biodivorsily Data Ptoiocl, fundod
by the Scottish Govemment and Naturescot, wh￿h continued to drive forward improved 8yStems and access to
the data n••d•d for tho fa￿Very of S¢otland'$ nature.
Vlb. as the lead partner for the popular citlzon 8¢lonrA rn¢ordlng appll¢atlon INaturall8tUK, continug io support
and promote this data tool to new audi•n¢e$ 8$ It galher8 momentum, #urpassing 139,OLTh) p•ople addlng
ob8ervalion8 for over 6.4 mlllion8 observations of UK wildlife.
Our onnuol conference was hosted by Merseyside Marilimo Museum in Livorpool, and featured keynote
$Poakèrs Andy Cotgreave from Tableu and thg Sir John Burnett MeTnorial Lecture was delivered by Prof8880r
Miles Richardson, Prof¢s$or of Human Factors and Natur• Conn•¢tedn•$$ at the Universlty of Derfoy. At th8
&vent, we held the NBN Awards for Wildlif8 Re￿rdIng ceromony to honour and celebrate those who make
outstanding contributions In the Ileld of biodiversity data.
Wa have had regard to the Charity Comml881on's general guidance on public benefit when reviewing our
aims and objectives and in planning our future 8Ctivities.
The Trust benefits &nomou6ty from Iho 8UPPQrt of ils Truste68, who are unpald volunteers. We ara hugely
grateful to Ihem.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Fundlng Summary
In 202*25, w8 benefited from the following grarsts, Some of which were se¢ured in-year and otheys ¢ontinued
from previous year¥. Mosl are for multi-year projects.
£580,000 from the Scottish Government and Naturescot to dellver th? Better Biodiversity Data Project.
(November 2022 to January 20251.
£181,257 from Natural England and the Environment Agency to implement high priority, high impact
enhancements to the NBN Atlas under the NBN Atlas Accelerator project. (January 2024 to March
2025).
£180,000 from the Esmee Fairbaim Foundation towards unrostricted Core c08t8 lo grow the
sustsinability, reach 8nd impact of the NBN TrusL (December 20241-
£120.000 lundin9 from John Ellernan Foundation to bulld organl&atty)nal re8ili8nce and to enhance
blodlversity data to better meet th• conservation 8O¢tor• changing nood8. (January 2024 to January
20271.
£121.050 ¢ombined from thè followlng agencle8 as a contribubon towards the NBN Atlas ongoing costs
and maint8nanG8. £2,000 Manx National Heritag8, £20,000 Naturescol. £15,750 Northem Ireland
Envlronment Agency. £71,400 Natural England and £16.050 Natural Resources W81es.
£51,281 from the Department of Education to work with th¢ Natural History Museum to deliver the
National Education Naturè Park prol8¢t. (January 2023 to August 20251.
£32,686 from Amazon Web Service5 as part of tho AWS Imagine Grant whSch 8UPPOrts techni￿1
enhancements that will speed up tho rats •t whi¢h we Can publish new data on the NBN Atlas. (October
2024 to October 20251.
We are enormou8ly grateful to our members, donorg and fundefs for the support that they provido in enabling UB
to make data woth for naluro. In 2024-25, tho Trust received £250,021 in unro$trl¢ted lunds In th6 fomi of gran1$,
momb•rshlp 8ubs¢rlptlon$, donats'ons, NBN conferen￿ ticket salès and donalod $ervi¢e8. M•mb&rship
8ubscriptiong 8nd donation9 amounted to £138,099 for year, making an important contribution lo •chi•ving
our mi55i0n.
The Trust's net expenditure was highor than Incomlng re80ur¢o9, re8ultlng in a rwative in-year balance of
£84,357. The Trust's total fund balance at 31 March 2025 was £165.029 which will be carroed forward into 2026.
26.
The Trust is anticipating a balan¢ed year4nd p08itlon for 202&26.
We will continuo to take fO￿ard the Medlum-Tem Flnancial Stralegy to Sècure additional income a¢ro8$
ro$tri¢ted and unreslricled fundin9 sour¢e$. As $u¢h, tho Boord of Trustees has a reasonable lovel of confidence
that tha income targ&t will be meL Should incom• fall short of the lar9et, the Trust wll adjust expendilura
accordSngly.
Tru•t r•••rv••
The unrestricted funds not committed or irNe$ted in tanglbl• fixod assets I'the fr88 reserve'l held by the charity at
31 March 2025 amount to £92.742.
Annually, the Finance and Audit Commlltee IFAC. a commlttee of the Board> reviews the free reserve figum and
the amount requirnd to megt thè res6rv8 policy (set at three months, running ￿Sts) to ensure thBt adequBte
re8erve8 are maintained.
A8 at 1 July 2025, the amount required lo run the Trust for three month8 18 £180,007.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Rl•k manag•m•nt
A Risk R•gi8ter 18 maintained to facilitate the management of all $ignificanl risks to the Tru81, Induding those
pertalnlng to Finance, Technology. SlaffiTrJ, Governanc• and Engagement. The Risk Register tracks changes in
the risk level for each risk and documents mitigation. Each relevant Board committee reviews the Risk Register
on a quart8rty ba$1$ and ensures that the Trust has system$ deSig￿d to manag8 all risks. The Rl$k Regl$ter is
also presented to the Board at each meoting, and the committees may escalate risks to th• Board 41 any tim?, a$
n•&d•d. The maln intemal ffinancial risks ar• minimised through th& conslstent application of procedures for
finanGial delegation and appropriate authorisation of all Iransactions.
Plans for futurn p•rlod•
A work plan 18 in p18¢0 for 202&2026 8etting out the priority a¢tivitlO8 for the yèar. Thls Includes..
suc￿$s1U1 delivery of our major •xl8rnally funded projects, induding 8nhanGéd support 8$ th8 UK node
of the Globo181odlvérsity Information Facility, further significant enhanc4ment8 lo the NBN Atlas to
improve aeLe88lbllity of data, and the development of a new d818 mana9ement system for Scotland.
Building our 6xpertise in data SGSen&8 and data Visualisat￿n. to tell Gompolling, dala4od stori08 that
Inspire d?citsivè action for nalurn.
R¢l•a$e our N8N Atlas Strategy for 2025-2030. built in ¢ollabor81ion with NBN Trust rnember8 to enBure
we have 8 clear framework for growth and continue to support the nehvork to mak• dala work for naturo.
Going ¢onc•m
At the time of appmving tho financial statements, the Trusteots have a reasonable exp￿tation thal thè charity will
continue to operate for the fofeseeablo future. However, there li un¢&rtointy around some possibl8 funding al this
81age. Th• Trust wlll be notlfiad about the outcom• of a National Hentage Lottery Fund bid in late November I
December. If thi$ bid 16 8u¢ce88ful the Trust will continue lo operate a6 it has done previou61y, for th• lor•se68ble
future. If the bid 1$ not $u¢¢es3ful. the Tru&1 will contlnu8 to operat8 but potentially with a lower staff baso
covering é8senllo1 operations only.
A¢hl•v•m•nts and ￿rfOrnIan¢0
Please refor to th• "Objectives and octlvities. section abo￿ for detall8 of tho Tru8V$ main aehl•vaments. Further
detail is provided in ourAnnual Impact Report 2024-25.
Flnan¢lal revlow
ptease refer to th8 'Funding Summary and Tru8t reserve¥' $8dion above for Ihe financial review of the year.
Stru¢tur•, governance and mAnagement
The Trust is a charitsblo Gompany limited by guarantee, incory>orated on 3 April 2000 and rogislered as a charity
on 25 August 2000. The company was Get up under a Mèmorandum of Association, which established its
objectNe8 and powers, and is govemed under its Artides ofAssociation (updated November 2018). As set out In
the Articles ofAssocialion, ts tharitable Oblecl Iwrpose} of the NBN Trust is..
To advance, fonnalfy and infomally, publk participation in 8nd public understanding and enjoyment of the
conservation of biolcgical resources, together with their sustainable and wise use, by providing public 8ccess to
blological records. data orinfomiation pert8ining lo Ihe UK. Ihè Ch8nn81 Islands and th8 Isle of Man.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trust has power to do anything which is calculated to further its Object or is conducive or incidental lo doing
so. For example, tho Trust ha6 power lo undertake the following activities (selected artides only, for th8 full list
pl8aBe refer to the Artides of As$o¢iation):
l. To faolitate, promots and C(￿￿1n&t0 Ihe collectson, compilalion, ¢oUgtion, inl•wel8tlon, pooling and
di&semination of blologlo81 records,.
To promote 8nd fa￿lit8￿ Ihg survey and study of biodiv8r&ly Ihmugh biological recordlng and both
di￿emIn8te and pmmot8 the dlssemlnation of the results of such study and res09￿h,.
3. Through the provlsion of services, advice, guidance or oth&r means. d8velop und8rstanding of how biologlGo1
dat8 and infonn81ion can be used to &id do¢i$lon$ tak8n by oth8rs consistent with the Object.
The tenns of ref8rence for tho Board of Tru8tea8 are la*J out in the Tru8f8 Rule8 and Standing Cvdor8. Th•
Board meets al least four tim•$ 8 year to monitor the TrusV8 performance, agree the strategy and take d•ci8ions
regarding governance issu0$ and significant strategic matteT$.
Th• tru$toe$, wl)0 8r• also the dlrector8 for the purpose of company law, and who 8•rvad during th• yoar and up
lo the date of signature of the finan¢i81 $lal&menls were.
Mr P Tomlln (Cholr)
Mr DA$lan
Mr R Cook•
Dr G Hullon
MrT Jagger
M8 A Ker8h8W
M8LLi
M$ E Poly¢hroniadou
M8 M Rudd
IRe8igned 31 March 2025>
Following •xpoctod lumover In Board Ini8te98 In 2023-24, we are looking forward lo the continued evolution of
the Charity with th• support of our current 8oard mémbars.
Trustees ar• aFpointed vi4 open application and a ¢ompeten¢y-bo8od 8electlon proce88. Trustees are abl8 to
Serve three year terms. In oxceplional c8w4 8 third tem may ￿ agreed by members al the AGM.
TheAGM is held at the annual NBN Conf•ron￿ In November.
Tho Finance and Audbt Committee (FAC) Is a pe￿nanent sub<ommittee of the Board. The temi$ of reference for
the FAC were reviewed and agreed at the BoaTd of Tru$te& m$•ting In May 2024. The FAC meets four times
year. In advance of the Board meetings, to monitor the Trust's finan¢ial proc•$so$ and provide an atsdit function.
The Dala and Technology Committea (C&TC) was establlshed in 2023-24 and is now a permanent su
committee of the Board. The tems of refer•n¢• for the D&TC were agreed at the Board of Tru8tee meeting in
May 2024. The D&TC meets four times a year, in advan¢x of the Board meetings. to monitor the Trusfs dats and
ted)nical processes.
Further ad hoc subwcommittees may be convenod a$ needed, on a 'ts8k and finish, basis, to ensure adéquate
oversight of signifKant matters.
The Chief Executive Officer is appointed by the Board of Trustees and 15 responsible for the daily operation of the
Trust. including Ibut not restricted to) the development and implementation of stralegi¢ and operational plans.
financial and team management, stskeholdèr rélations, advocacy and fundralslng.

NATIONAL BIODIVERSITY NETWORK TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Arrangoments for settlng pay and rnmunoratlon of koy managom•nt por•onn•l
All Trustees give their lime freely and have not received remuneration for time devoted to Trust business In the
year. Remuneration of Tru8t86 expen888 is d61aled within the finon¢lal a¢¢ounts.
Where stsff pay increases exceed the Chief ExecutNe Offi￿r delegated authority financial Imits, these are
prosented to the Board of Truslees for approval within the annual b￿￿get
Threo omployèos rgcoived total romunoralion •x¢ooding £60,000 in 20244S.
R•latlon•hlps wlth rnlat•d partl•• and any other charlth• and ory•nl••tlon•
All Trustees and senior m•mb8rs of staff annual update the Declaration of Interest form to notify the Tru6t of any
relationships with related parti8s.
DonAt•d 88rvko• and F8cllltl••
To calculate donated seN1￿$, the main consideration was whether the Trust would have pald for the work or
sèrvicAs had It not b88n carried out by Another paty- Basad on Ih8s0 criteria, donated 8ervic•8 during 2024-25
were valued at £24,752 and Included free u8e of room8 for ts NBN Confor8n¢o and ganèral m•oting along with
pro bono advirA and assistance for10gal mattors and Trustee recruitment assistan￿.
In accordance wlth the company's artlcles, a resolutlon prop08ing that Rogers Spen¢er be reappointed as audltor
of lh• Company will b& put al a Gen8Tal Meeting.
Th8 Trust88s' report wa8 approved by the Board ol Trustoès.
Mr P Tomlln {Chalrper•on)
Dated . 6th November 2025

NATIONAL BIODIVERSITY NETWORK TRUST
STATEMEKf OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
Tho trusttss, who are also the directors of National Biodiversity N8lwork Trust for the purpose of company law. are
responsible for prfrparing the Trustees, Report and the financial statements in eccordance with applicable law and
Unlt&d Kingdom A¢¢ounting Standards (United Kingdom Generally Accepted Accounting Practice).
Companylow roquires tho trusts¢s to prepare financial statements for eath financial year which give a true and fair
view of the state of affair8 of the ¢harlty and of the In¢omlng re$our¢es and application of T•sources, induding the
income and expendlturo, of tho Charitsb￿ company for that yoar.
In preparin9 these financial slalements, the truste¢s are required to:
- select suitable accounting policies and then appty them consi8tenUy',
- observe the methods and principles in the Charities SORP.,
- make jud9emonts and estimates that are reasonable and prudent.,
stste whether applicable UK Accounting Standards hav8 beon follow8d. subject to any material d8partLire8
disclosed and explained in the financlal statements- and
prepare thè financial statements on the going concem basis unless it is inappropriato to prosume that tho charity
will continue in Opofation.
The trustees are responsible for keeping adequate accounting records that dl$close with reasonable Accuracy at
ony tlme the finan¢lal pO￿tIon of tho charity and •nablo thom to ?n$ur& that the financial statements comply with the
Companies Act 20C6. They aro also Tosponsiblg for $8feguarding the a55815 of th8 charity and h￿c• for taking
reasonablo Steps for the pr•venlion and detecllon of fraud and other Irregularities.

NATIONAL BIODIVERSITY NETWORK TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NATIONAL BIODIVERSITY NETWORK TRUST
I report to the trustees on my examination of the financial statement8 of National Biodiversity Nettrvork Trust (the
charity) for the year ended 31 March 2025.
Responslbllltles and basls of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the
preparation of the flnanclal statements in accordance with the requirements of Ihe Companies Act 2006.
Having satisfied myself that the financial statements of the ch8rity are not requlred to be audlted under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial stat8m8nts carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Dlrectlons glven by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent 8xamlnorf8 Statement
Since the charlty's gross Income exceeded £250,000, the independent examiner must be a member of a body listed
in section 145 of the Charltles Act 2011. 1 confirm that l am qualified to undertake the examination because l am a
member of Association of Chartered Certlfied Accountants, vthich Is one of the Ilsted bodies.
I have completed my examination. I confirm that no matters have come to my attention in Connection with the
examinatlon glvlng me cause to b81i8ve that in any material respect:
accounting records were not kept In respect of the charity as required by Section 386 of the Companies Act
2006.
the Ilnanclal stat8m8nt8 do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 398 of the Companies Act
2006 other than any requirement that the financlal stat8ments give a true and fair view, which 18 nrt 8 matter
considered as part of an independent examination., or
the financlal statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing thelr financlal stat8m0nts In accordance with the Financial Reporting Standard applicable in the UK
and Republlc ol Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examination to which attentlon
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Melvln Balley FCCA DChA
For and on behalf of Rogers Spencer
Charter8d Accountant8
Newstead House
Pelham Rd
Nottingham
NG5 1AP
Date: ..
141///25

NATIONAL BIODIVERSITY NETWORK TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE AccOu￿r
FOR THE YEAR ENDED 31 MARCH 2025
Unrnstrictsd R￿tricted
funds
fund¥
2025
2026
Totsl Unr•8trl¢tsd R•strl¢tsd
funds
fund$
2024
2024
Total
2025
2024
Notes
Incomg and end¢)vfflwnts from:
Donatlons and legacies
Invesbnent8
Other incomè
204.822
9,325
35,874
624.223
829.045
9,325
35,874
189.795
8,457
30,580
499,888
689.661
8,457
30,580
Total Income
250,021
624,223
874,244
228,832
499,866
728,698
Exp•ndlturo on:
Raising fund8
Charitabl• adivities
7,733
326,645
7,733
961,592
8,015
230,384
8,015
683.¢XI6
634,947
452,622
Total •xp•ndltur•
334,378
634,947
989,325
238,399
452,622
891,021
N•t IncomDll•xp•ndltur•l
184,3571
{10,724)
{95,081)
19,5671
47,244
37,677
Transfers betsveen
fvnd8
(231}
231
25,528
(25.5281
Ngt mov•m•nt In
fund•
184,588)
<10,493)
{95,081)
1 S,961
21,716
37,677
R•conclllatlon of fund•:
Fund balancés al 1 Aprll 2024
179,809
80,301
260,110
163.848
58.585
222.433
Fund bAl•nc•• It 31 March
2025
95.221
69,808
165,029
179,809
80,301
260,110
The ststamant of finanaol activitie8 indudes all gains and losses recognised in the year. All income and expenditure
derivo from contlnuing a¢tivltie8.

NATIONAL BIODIVERSITY NETWORK TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Fix•d as80ts
Tanglb18 assets
Investments
14
15
2.477
3,600
2,479
3,602
Currènt a880ts
Dgbtors
Cash at bank and In hand
16
44.052
247,312
74.116
269,291
291,364
343,407
Cr•dltor•: •mounts hlllng du• wlthln
one y••r
17
(128,814)
186,8991
N•t current i•••ts
162,550
256,508
Totsl u••t81088 ciirront Ilabllftl
165,029
260.110
Th• fund• of th• ¢harity
Restricted income funds
Unrestricted fund8
19
20
69.808
95,221
80,301
179,809
165,029
260,110
Thè company 18 enlilled lo the exemption from the audlt requlrement containod in section 477 of tho Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledg0 tholr respon81bilitses for complyin9 with the requiroments of the Companles Act 2006
with rnspect to accounting record8 and the preparation of financial statements.
Thè mtmber$ have not required the company to oblain an audit of its financlal statements for th• yèar In quostion In
accordan¢e wlth lactson 476.
These financi81 statements hava bo8n prepared in accordanca with the provi8ion8 appli￿b￿ to companle8 8ubJect
to the small companies regimo.
Thg financial 8tatement8 were approved by the trustees on 6 November 2025.
Mr P Tomlln IChairp•rson)
Company registration number 03963387 (England and Wale$)
10-

NATIONAL BIODIVERSITY NETWORK TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Not••
Ca8h flows from oporatlng actlvldo8
Cash {absorbed byllgeneratod from
operations
(29,591}
45,612
Inv•stlng actlvlll•s
Purchase of tangible fixed assets
Invé$tsment Income re&8Ned
11,7131
9,325
(4,422)
8,457
Net ea8h g•n•r4t•d from Inv••tlng
•¢tlvlll••
7.612
4,035
Net c••h u•ed In Ilnanclng actlvhle•
N•t Id•¢r••8•yln¢r•a•• In ¢••h •nd ¢••h
•qulvalgnts
{21,9791
49.647
Colh and cash eqU￿alents •t beginning of year
269,291
219,644
C••h and ¢••h •qufv•l•nt• at •nd of y••r
247,312
269,291
11

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 MARCH 2025
A¢countlng pollcl•*
Charlty Infomiatlon
National Biodiversity Nets￿rk Trust is a private company h'mitsd by guaranl8e incorporated in England and
Walo$. Tho r•gi$l6red office 1$ 27 Old Glou¢e6ter Street, Holborn, London, WC1 N 3AX.
1.1 B•81$ of pr•piratlon
The financial statements havè been proparod in a¢¢ordan¢o with the charity'$ goveming document, the
Companles Act 2008, FRS 102 "Th8 Financial Reporting Standard applicable in the UK and Ropublic of
Ireland. ("FRS 102.1 and tho Charitios SORP "Accounting and Reportlng by Charitie8: Statement of
Recommended Praclice applicabl& to charities p￿paring their a¢counts in accordance wllh the Fin8n¢ial
Reporting Standard applicable in the UK and Republi¢ of Iraland (FRS 102)" {effective 1 January 20191. The
charity 18 a Public B•n8fit Enllty as d6fin6d by FRS 102.
The financial staloment8 aro prepared in 81orling, which i• the functional ¢urr•ncy of thè ch8rlty. Monetary
amounts In these financial statements ar• rounded to tho n•aro$t £.
Thé financiol statsments have been prepared under the hlstorlcal c08t conventlon, The principal accountlng
polic188 adoptsd arn 801 out below.
1.2 Golng con¢•m
At th8 Ilme of approvlng the financial 8tatem8nt8, the Tru8te88 have a reaJonable expectation that the charity
will continue to operate for the for86geable fulure. However, there is uncertainty around some possibl8
funding at this stage. Tho Trust will be notifi•d about the oulcome of a National Horllage Lottary Fund bid in
late November l Dec8mber. If thi8 bid is successful the Tru8t will ¢onlinu? to 0￿rat8 88 Il ha8 done pr0viou81y,
for the fore8ee8ble future. If the bvj is not Buccessful, the Trust will continue to Oporalo but polentsally with
lowèr stsff bas& covèring 088entl81 operatlon& only.
1.3 Ch•rftsblo fund•
Unr&$trlct8d funds are avollable for use at th6 dls¢retlon of the trustees In fvrtherance of their charftsble
obj•clive8.
Rest￿¢18d funds are 8ubloct to speclflc condltlons by donors or grantors as to how Ihey may be used. The
purposes and uses of the restrict￿ fund8 am set out in the note$ to the flnan¢lo18tatemenls.
Endowment funds are subject to specific Gonditions by donors that the Capital must be maintained by the
charity.
1.4 Incomg
All In¢cthe 18 Induded in tha 8t8tement of financ4al activit￿6 when the charity is entid8d to the income. any
perfomianee related conditions attached have been met or are fully within the control of the tharity, the
income is ¢onsidered probable and the amount can b8 qUantir￿d with reasonable a¢¢uracy. Th• following
specthc policies are applied to particular categories of incomo:
Donations and legacy income is recèived by way of donation$. granls and gifts and 1$ indudad in fvll in the
statement of financial a¢tivitie$ when reeelvable. Grants, where entitlement is not conditional on the delivery
of a spe¢ifi¢ performanc6 by the charity, are recognised when the charity becomes uncondits'onally entitled to
the grant
Donated services and facilitles are included al the value to the charity. being the amount the charity would
have been wllllng to pay to obtain services or facilth'es of equivalent economic benefit on Ihg opgn market.
12-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounllng poll¢l•8
(Contlnued)
Inv•$tm•nt Income Is included when receivabl8.
Income from grants, wthere related to performance and speclfic deliverables, are accounted for as the charity
eams the right to consideration by ils perfomanG•.
1.5 Exp•ndltur•
Expenditure 18 rgcogniBed once 18 4 l&gal or con$trudlve obligatlon to tran8fer economic benefit to
thlrd party, it is probable that a transfer of economic b8nefits will bo roquirod in s•ttbmont, and the amount of
the obligatlon can be measured reliably.
Exp8nditure is classrfied by activity. Tho ¢ost$ of oach activity are made up of the total of direct costs and
shared costs, including support costs involved in und&rtaking oa¢h a¢ts'vity. Direct costs attributable to a singlè
activity are allocat•d dir•¢Uy to that actlvlty. Sharad cost8 which contribute to more than one activity and
Support Costs which ar• not attributablo to a 8ingl8 a¢tivity apportloned belween those activities on a basis
conslstent with tho usè of resourc05. C•ntr818taff ¢08t6 are allocalad on the basis of tim• spant, and
depraclatlon charge8 are allocated on the portion of the a880fJ uw.
Expenditure is rocognised on an accrual8 ba858 as a liability 16 in¢urr¢d. Exponditure includès ony VAT whlch
cannol be fully recovered, and 18 reported a8 part of the expenditure to which it relat￿..
Charilable expenditure compriseB thos8 ¢08t8 incurrod by Ihe charity in the delivery of Its actlvlues and
Se￿[C8S for its beneficiaries. It includes both Gosts Ihat can bo allo¢atsd directly to such actiwtié8 and th08e
costs of an indir•¢t natur& nocessary lo support them.
AII c08ts are allocated be￿en the exp8nditure cat6gofiOS of the sofa on a basls designed to reflecl the use
of the rasourcè. Co8ts rélating 10 a particular o¢tlvlly are albJco18d directly, others are app)rboned on an
appropriate basis, 45 sel out in Ihe noto$ lo the a¢￿unIs.
1.6 Tanglbl• flx•d a•••t•
Tangibl• fixed assèts are Initlally m•8$urod al ¢ost and subsèquently measured at cosl or valuallon, n•t of
d•pmciation and any impalrmenl108888.
Depreciation is rnco9ni8ed $0 as lo writs off the ¢o$t or valuatlon of 88sets106S their residual valu•s over th•ir
useful lives on the following bas•6'.
Fixtur•8 and ffitting$
vo year8 8traight line
The gain or loss arising on the dispt)sal of an asset 1$ detemined as the difference be￿￿8￿ the salts proceeds
and the carrylng valu¢ of the a$$et, and Is recognised in the statement of ffinancial activities.
1.7 Flxod asset Invesknents
Flxed asset inve8knent8 are initialty measured at transaction price excluding tran$•¢tion costs, and aro
5ubsoquently Measured at fair value at each reporting date. Changes in fair value are recognised in net
in¢om&l(expènditure) for the year. Transaction costs are exp6nsad as In¢urred.
A $ubsbJiary 18 an entlty conlroled by the charity. Control rs the p¢)wer to govern the financial and operating
policies of the entity so as to obtain ban•fits from Its a¢tivitiés.
1.8 Impalm*nt of fixed a88ets
Al each reporting end datg, the charity r8views the carrying 8mounts of its tangible assets to detemiine
whether there is any indi¢ation that thos6 assets have suffered an impaimient loss. If any such indication
exists. tho ￿CoVerabl• amount of thè asset 18 estimated in order lo determine the extent of the impairment
loss (rf any).
13-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcl•8
IContlnu•d}
1.9 Ci•h and cash •qulval•nts
Cash and cash equivalents include cash in hand, deposit$ held at call with banks, othar 8hort-tsmi Ilquid
investments with original maturities of three month$ or ie88, and bank overdraft8. Bank overdrafts ar• Shown
within borrowing$ In current liabilities.
1.10 Fln•n¢l•l Instrum•nts
The d)arity has •l•¢ted to apply the provl8ions of Section 11 '8asic Financial In8trum6nls' and S6¢tlon 12
'other Flnancial Instruments18$u85' of FRS 102 to all of Its flnanaal instruments.
Financial instrumonts are recognlsed In the charivs bal•n¢e sheet when the charity b6¢om&8 paty to tha
contractual provision8 of the instrumont.
Financial a8sot$ and 118bilth$ are offset, with the nol amounts pre8ented in tho fin8n¢lal 6tat8m6nts, when
there is a legally anfOr￿able right lo Set off the recognlsad amounts and thern 1$ an Intention to 80tUa on a n•t
ba81$ or lo reallse the atsset and settle the liability simultan8ou81y.
Baslc flnan¢lal •ss•ts
Ba$1¢ financial as80ts, v4hl¢h Inc￿d6 debtor8 and eash and bank balances, arn Inlually measured at
trAn8action price including Ir8n8a¢lion ¢08ts and are subsequently carr*d al omortised co81 u6ing Ihe effeGIiv•
inter•$l method unless the arrangement ¢on31ilute8 a financing transactlon, where transacts'on 13
measured al Ihe prasonl value of the future receipts discountsd al a market rate of Interest. Financial assets
cla68ified as receivable within one year are not amoiti5ed.
B••l¢ Ilnanclal Ilablllll•s
8881¢ financial Ilabilllles, Induding creditors and bank loan$ arè initially recognl&ad al transactson price unless
the arrangement constitulas a financing transaction, whore th? debt instrument Is measured at the present
value of the future payments discounted at a market rate ol interest. Financial liabilitie8 da88ified è8 poyable
wllhln ono year are not amorkns•d.
Debt in$trum•nls arn subsoquently corrled at amortised c4)•t, U81ng the effe¢tiv8 intar6st raté mathod.
Trade credltor8 aro obligations to pay for goods or 8orvic*8 that hove been acquired in the ordinary cour80 of
operations from Suppllers. Amounts payable are classifwd a8 current Ilabllltles If payment is due within one
year or less. If not, they are presented as norpcurrenl liabilities. Trade creditors are r•¢ognl$ed Inltlalty at
transaction price and Subsequently measured at amort168d cost using the effective interest mothod.
D•m¢ognltlon of flnanclal Ilabilitie¥
Financial liabilities are dore¢ognised when the charity's contractual obligation8 expire or are dlscharged or
cancelled.
1.11 Taxatlon
The ch8rlty is exempt from tsx on income and gains falllng wlthin section 505 of the Taxes Act
1988 or sedion 252 of th6 Taxation ol Chargeable Gains A¢t 1992 to th6 extent that these applied io its
charitable objects.
1.12 Employ0• bonefits
The cosl of any unused holiday entitlement 15 recogni$ed in the period in whkh the employeo'¥ ¥ervices are
Temilnatlon benefits are recognisod immodiately as en expense when the charity 1$ demonstrably committed
to temiinate the employment of an employee or to provide t&mlnatlon beneflts.
14-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng polScS08
IConlknu¢d)
1.13 P•n81on costs
The charity operates a defined contribution pension scheme for employees. Th& assets of the scheme ar
held separatoly from th08e of the Gharitsble company. The annual contributions payabla are charged to the
statement of financial activiti?s.
Crlll¢•l accountlng •8tlmats• •nd Judgemonts
In the application of th? charlty'8 accounting poliues, the trustees are required to make judgement8, estimates
and assumptions about the carrying amount of assets and Ilabllltl8S that are not readily apparent from other
urces. The estimates and associated 08sumptions are basad on hi8torlcal experience and other factors that
or8 con8id•r•d to be rel8vant. Actual rosulls may dlffer from those estimates.
The estim•ts8 and underlying a88umption6 ar• Mvlewed on an ongoing basi8. Revi6i0ni to accountln9
•$limat•$ are recogni8od in the poriod In whlch the estimate IF revised where the revision affecis onty Ihal
poriod, or in the perlod of the revision and future perlod5 whore the rnvision affects both current and future
periods.
15-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Donalions and 1oga¢i
Unr•$trl¢tsd R•strlclgd
fvnd•
funds
Totsl
2028
Total
2024
Donatlon8
Grants re¢•ivable
SubKriplion6
4,165
68,723
131,934
4,165
692,946
131,934
2,333
562.864
124,664
624,223
204,822
624,223
829,045
689,661
Forth• y•ar •nded 31 MArch 2024
169,795
499,866
689,661
Orants r•colvabl• for ¢or• a¢livltl••
Am820n AWS Imaglne
Campaign for National Park•
Caring for Gods A¢re
Enterprise Development
Environment Agency
E8mee Fairbaim Foundallon
Groundwoik UK
John Elleman Foundation
Manx National Herilago
Nats'onal Museums Northem Ireland
Natural England
Natur81 History Museum
Natural Rgsources Walos
Nature Scol
Other
24,828
1,032
1,500
17,395
14,015
60,000
19,121
40,000
2,000
15,000
109,492
15,115
15,000
227,900
266
1.500
1.500
5,000
80,000
5.000
60,000
1,659
40,000
2,000
15,750
214,750
17,959
16,050
316,055
2,223
1,659
40.000
2,000
15,750
214,750
17,959
18.050
316.055
2,223
68,723
624,223
892,946
562,664
Incomo from Inv•8lmfrnts
Unr•strlctsd Unro8trl¢t•d
lund•
funds
2025
2024
Income from unli81g¢J invo$tmonts
Interest Trceivable
499
8.826
8,000
2.457
9.325
8.457
-18-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Oth•r Incom•
Unrestrlct•d Unrostrlcted
funds
funds
2025
2024
Othar income
Donaled seryi¢e$ 4nd facilities
Conference income
1,755
24,752
9,367
3,056
17,789
9,735
35,874
30,580
Ral•lng funds
UnT••trlct•d Unrestricted
lund•
funds
2025
2024
Fundraijin and ublici
Weather lollery costs
Other fundraising costs
staff cost8
114
815
7,004
197
1,350
8,468
7,733
8,015
17-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitsbl• a¢llvltl•8
2026
2024
Depreciation and impaimient
Donated services and f8cilili98
Project costs
W8b81te development
NBN Alla$ Prolèd
1.180
24.752
529,791
1,385
121,880
2.078
17,789
270,543
1,499
180,001
678.968
471,910
Sharo 018UPPOrt colts {see note 8)
Share of governance ¢ost61808 nots 8>
260,885
21,739
191.423
19,673
961,592
683,0¢
Anaty818 by fund
Unr88tricled funds
Reslriclod fund8
326,845
634.947
230,384
452,622
961,592
683,IXI8
Support eofyts allo¢•tsd to •ctlvltl••
2025
2024
staff c08ts
Depreciation
Premis•8
Insuranc
Travelling expenses
Consultancy costs
Communications & IT
Postage, printing & stationery
Meeting & confe￿nCE costs
Finance ¢o$ts
Training
Governance costs
205,996
1,676
2,490
2,460
16,737
10,800
5,707
5,114
9.668
173
65
21.738
148,512
800
7.936
1.632
16,436
4,977
4,059
5,882
1,029
160
19.673
282,624
211,096
Analysed between:
CharitableActivitie¥
282.624
211,096
18-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEmE￿rs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allo¢at•d to actlvltl08
{Contlnu•d)
2025
2024
Gov•m4n¢o c￿1* compr18•:
Consultancy costs
Accountancy
Examiners fees
Trusteès expenses
Board meeting expon$08
Legal fees
4,728
874
6,540
2,709
1.5C
940
6,900
5.039
1,707
3,581
6,887
21,738
19,673
N•t mov•m•nt In fund•
2026
2024
Net movement in funds 18 8laled after chargingl{credlting)
Deprociation of ownéd tanglble fixed assets
2,838
2,877
10 T￿•￿0•
None of the trustees lor any poison8 connected wlth them) received any romun•ralion from thg charity durlng
tho year.
Durlng the year, exptsnses tolallirvj £2,321 ware r8lmbur88d io truslees12024'. £5,039>.
19-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMEfvrrs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 employ?0$
Numbgr of offlpIoyo08
The avarage monthly numb8r of ernployeos during the year was:
2025
Numb•r
2024
Numbor
Management
Senior Management
Technlcal
Officers
17
13
Employm•nt Costs
2025
2024
Wages and salaries
Soclal s8curity costs
Other pension ¢08ts
618,146
55,766
41,127
388,210
37,976
26,937
715,039
451,123
The number ol employees whose annual remuneration was £60,000 or more
were..
2026
Numbor
2024
Numb•r
£60,000 - £69.999
£70,000- £79,999
Pènsion contrtiulion8 in relation to highor paid staff totsllgd £7,720.
12 Taxatlon
The charity is exempt from taxation on its activities becau80 all its in¢omo is appliod lor ¢haritable purpo$&s,
13 Donat•d *•r¥l¢•• 4nd f¥¢llltl••
To Galculato donated $ervi¢e$, the mgin consideration wa8 whether the Trust woukl have paid for the work or
services had it not been ¢arried out by another paty. Based on these criteria, donated s•rvic•s during 2024-
25 lolallod £24,752. Th1& Inchjdes room hire in relatson to meetings and the NBN conference plus work on the
NBN mapping redesign prolact.
-20-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 T•nglble fflxed assets
Flxtur•• and
ffttlngl
Cost
At 1 April 2024
Additions
17,326
1,713
At 31 March 2025
19,039
Depreciallon and Impalmwnt
At 1 April 2024
Depreciation charged in the year
13,728
2,836
At 31 March 2025
16,562
Carylng amounl
At 31 Ma￿h 2025
2,477
At 31 March 2024
3,800
15 Flx•d asset InV￿tments
Oth•r
Inveslm•nts
Co•t or v•lu#tion
At 1 April 2024 & 31 March 2025
Cirrylng amount
At 31 March 2025
Al 31 Mar¢h 2024
2026
2024
Other Investments comprise..
Nots8
Investments in $ub$ldlarles
16 Debtors
2025
2024
Amounts falling dug within ong year:
Trade debtors
Prepayments and accrued incom•
1.748
42,304
22.131
51,985
44.052
74,116
21

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Cr•dltor•: amounts falllng du• wlthln on• y•ar
2025
2024
Other taxallon and soclal securfty
Trade Gr•ditors
Other ueditors
Tuals and deferred income
15,682
6.048
7.221
100,863
11,537
8,931
7,289
59,142
128,814
86,899
18 R•llr•m•nt ￿n•fit ￿h•rn
Dolln•d contrlbutlon •chemo•
The charity op8rat•s a d•fin&d contribution p8n8lon 8ch8me for all qualifying employoo8. The 888ets of Ih?
8¢h•mo aro held 8opar4tely from tho$0 of the charity in an indop•ndontly adrnini8tered fund.
The charge to the statsment of financial octivltlos In respect of defined contrlbutlon schemes wa6 £41,127
(2024.. £26,937).
19 R••trlet•d fund#
The restricted funds ol the charity comprise the unexpend8d balanc•s of donations and grants held on trLFSt
Subject to $pecifiG conditions by donors as to how thoy may bo u$•d.
At 1 Aprll
2024
In¢omlng
rfr•ourco8
Rfr$our¢••
expond•d
Tran•fors Al 31 March
2025
NBN Atlas Project
John Ellennan Foundation
Better Biodiversity Data Project
New to Nature Project
National Education Nature Park
NewAtla$ A¢¢o1orator Proje¢t
125,200
40.000
296,055
1,659
17,959
143,350
1121,880)
149.517)
1314.7611
{1,659)
117.284)
1129,846)
(3,320)
36,035
15.155
26.518
3.551
675
42,615
29,111
80,301
624.223
1634,9471
231
69.808

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEmE￿rs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 R•8trl¢l•d fund8
{Contlnuèd)
Pr•vlous yoar..
At 1 Aprll
2023
Incomlng
r•8ource8
R•8our¢
8xp•nd•d
Trnn$f•rn At 31 March
2024
NBN Atla8 Project
Amazon -AWS Imagino
John Ellenman Foundation
Better Biodivernity Data Project
Enterprise Development
Programmo
New to Nature Project
Turing Proie¢t
Nature Education Naturn Park
and Climate A¢tion Award8
NewAUa8 Accelerator Proj&ct
120,000
24,828
40.000
212,9
(180,001)
(24,917)
{3,965)
{197,745)
60,001
36,035
15,155
50,000
Iso,000)
8,643
(58)
17,395
19,121
12,8CM)
(5.408}
(21.790)
(10,0001
120.630)
2,727
12,600)
15,115
37,907
115,115)
(8,7961
29.111
58.585
499.866
1452,6221
125,528)
80,301
-23-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 R•8trf¢tsd fund8
IContlnu•d)
NBN Atlas Pro'e
These figures represent conlribulions from the statutory nature conservation bodies to th8 annual runnlng
costs of the NBN Auas (see expanded list on page 15).
hnE
nman F
Granl funding of £120,000 haB been received from the John Ellemian Foundation. for the perlod from January
2024 to January 2027. The fundlng Is a contribution to our core costs and will Support Iho following outcomes..
tho NBN Atlas will be providing enhanced a¢￿$8 to UK biodiversity data,. we will be better equipped to meet
tho consorvation $•clor'£ changing needs.. and w8 will bo a more resilient organisation.
Bettèr Blodlv6r8i
Data Pro •¢t
Funding re¢eived from s￿ttISh Govèrnment and Naturescot to dolivtir the Better Biodiversity Dats Project
INovemb6r 2022 to January 2025). The project is a partnership with Local Environmental Record8 Centres
and th8 Scotti8h Biodlv6r&lty Infomation Forum, and aims to safeguard and anhance access to S¢otland'6
blodfverslty data.
The Now to Nature programm•, run by Groun(￿0￿ UK. provided 12-month employment opportunitiej in
nature organisalion$ for 96 young poople from who might not normally have had access lo a career in thè
8nvironmenlal sedor. The programrne focused on young p8ople who are from an elhnlc mlnorfty, who are
d188bl8d or who are from lOw￿n¢0m0 homes. We crgaled a new p0811ion of NBN Atlas Support OffKer, which
was 900A funded by the programme from April 2023 to April 2024.
and Cllmale A¢llon Award$
We are a partner In th18 major project funded by th• Dop•rtm•nt for EdurAlion and led by tho Natural History
Mus•um. The projèct aim8 lo make sure every young p8rson in England has opportunities to develop a
meaningful connection to nature. und8r8tand8 the concepts of cllmoto ch8ng• and blodlv•rgty1088, and feel8
ablo lo do 50melhing about it. Our role In the project Includes developing resources to help $¢hool$ ulili8e
INaturall8tUK. The proiact 18 currently fijnded from January 2023 to Augu6t 2025.
The NBN Trusl has secured lundlng from N8lur81 England and tho Environment Agency to meet a sories of
oblectfve$, whlch In¢lude'. imphm•nlalion of high priority, high impact enhancement$ lo the NBN Adas, and
tho d•v•lopment of an NBN Atla3 Strategy and Route Map. The project runs from January 2024 to Marth
2025.
Unre•trlctsd lund•
The unrestricted fund8 of tho ¢harity comprise the unexpended balances of donations and grants which are
not subject to specifi¢ Conditions by donors and grantors as to how they may be used. These include
designated funds which have been set a8ida out of unrestricted funds by the tru$t&•s for spècific purp088&
At l Aprll
2024
Incomlng R•8ource8
resourc••
exp•nd•d
Tran8hr8 At 31 March
2025
Genoral funds
179,809
250.021
1334,378)
(231)
95.221
Prevlou• year:
At 1 April
2023
Incoming R•sourcos
r¢sour¢e$
oxpondfrd
Tran¥fern At 31 March
2024
General funds
183,848
228,832
1238.399)
25,528
179.809

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Anaty818 of not ••8•ts b•iw••n fund•
Unr&•trlctsd
funds
2025
RMtrlcted
Totsl
2025
2023
At 31 March 2025:
Tanglble assets
Inv8$tm8nt8
Current a8set$llliabili1188)
1,139
1.338
2,477
94,080
68,470
182,550
95,221
69,808
185.029
Unr••trl¢t•d
funds
2024
R•8trl¢t•d
fund•
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current 0880ts1{Ilabilitiè$l
3,079
521
3.600
176,728
79,780
258.508
179,809
80,301
260,110
22 Company Ilmlt•d by guarants•
National Biodiversity Nehvork Tru81 IB a company limit8d by gLtarantO8 8nd accordingly does not hava
share capital. Thero Wore 8 mombor8 of the company at the year end 12024.. 9 members). Evèry mmbor
promises, rf Ihg charitsble company is dis¥ofved while he or shg remains a member or within 12 months
afterwards, to pay up lo £10 toward8 the c08t of dlssolutlon and th• liabilitias incurred by the Charity while the
contributor was a member.
23 Related party tran8a¢tloni
Remuneratlon of key managem•nt pernonnel
The remuneration of key management personnel was ￿ folow8:
2025
2024
Aggregate compensation
65,907
58,774
-25-

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 RO￿thd party traTr84¢llon•
(Contlnu•d)
The Tru8tees believe there 18 no controlling paty of the charitable Company.
BIOD Services Limited ts 8 100% subsidiary of National Biodiversity Nefv￿rf( TWSL It is a comp8ny limited by
shares incorporated in England and Wales, company nunkner 04178674.
Durlng the year, BIOD Servlces transferr8d £499 to NBN Llmlled 12024.. £8,000). As at 31 March 2025
balan¢e 01 £4 {2024: £41 remalned outslandlng to BIOD Servl¢es Llmlt¢d.
24 Sub•ldl•rlo•
Tho8e flnanclal 8tatsmenl8 are 8eparat• charlty flnancS818talem•nl8 for National Bh)dlverslty Nets¥orf¢ Trust.
D&tails of the charity's Subsidlarlos at 31 March 2025 are as follows..
Name of undortaklng
Ro9l•tered
offl¢•
Nature of bu•ln•••
Clo•• of
•har•• h•ld
% Hold
Dlr•¢t Indlr•¢t
8ioD Services Limitod
NBN Scotland CIC
United Kingdom Proie¢t management
United Kingdom Dormant
Ordinary
NIA
100.00
100.00
8loD Sarvle*$ Limited is no longer tradlng.
NBN Scolland CIC wa8 Sncorporated on 27 February 2025. Th• company18 a Communlly Int8ro8t Company
(CIC), Ilmltad by guarantee wlthout sharè capltal. The ￿rnpany h&8 not traded durfng the perlod.
28 R•cord•r 8 Con•ortlum
The NBN Trust is the agent for the Recordor 6 con80rtium.
Durfng the year income totalling £10,700 12024.. £10,225) wa$ r•L*iv•d in r•spo¢t of $oltsv8r& Ilcen¢88 and
expenditure lotalling £6312024: £421 h88 been incurred.
At 31 March 2025 tho balance owing to the Record6r 6 consortiurn wa8 £80,693 {2024.' £50,056).
Ca•h g•n•r•t•d from op•ratlon•
2026
2024
{Defficitllsurpu$ for the year
195,081)
37.677
Adjustments for..
Investment Income re¢ogn18ed In $tatsment of flnandal a¢tfvitiO$
Depreciation and impaimenl of tangible fixed assets
19,325)
2,836
{8,457>
2,877
Movements in working capitsl..
D8creas8 in debtors
Increase in Credito
30,064
41,915
2,199
11,316
Cash (absorbgd by)19on•rntod from op•rations
129.591)
45,612

NATIONAL BIODIVERSITY NETWORK TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
27 An4ly•l8 of change• In net fund8
Tho ¢harlty had no material debt during th8 yaar,
-27-